Total Revenue Revenue collection
authority Use of Revenue Comments
46.324 bil CZK;
1.298 bil EUR (in 2000) 46.973 bil CZK;
1.3 bil EUR (in 1999) 36.86 bil CZK;
1 bil EUR (in 1995)
800 mil CZK; 22.41 mil EUR
Negligible
Negligible
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Finance
Ministry of Environment
Central budget
Central budget
Central budget
Central budget
Environmental fund
Municipal budget Environmental fund
Since July 2000, bio-diesel is taxed at the same rate as ordinary diesel. Tax exemp-tion that was in force prior to July 2000 was replaced with direct support to the producers of oil seed rape (to avoid profits of those who only mix the bio-diesel but do not produce rape seed oil).
Out of the total revenue from excise taxes on motor fuels, some 40% comes from diesel, and remaining 60% from petrol.
Excise tax on light fuel oil is nominal. In practice, the excise is zero, as the tax is refunded if light fuel is used for heating production.
Air emission charges are in force since January 1992.
85% of total revenue comes from large source polluters, 15% from medium sources. Revenue generated from small source polluters is negligible.
Air emission charges accounted for 33% of the national environmental fund revenues in 1999.
Emission non-compliance fees are in force since January 1992.
Charge on burning coal mines, other mines and dumps
TRANSPORT RELATED TAXATION Highway toll
Road tax
Import duty Registration charge Company car tax allowance AIR TRANSPORT
Flight transportation tax
AGRICULTURAL INPUTS Pesticides
Fertilisers
WASTE RELATED PRODUCT CHARGES Ozone depleting substances
Batteries/ accumulators
CZECH REPUBLIC 2000
Instrument Objective of
tax/charge Tax base Tax rate
Revenue raising
Revenue raising
Revenue raising taxes
Incentive
Surface (m2) of burned area, or ground area over smouldering mines or dumps
Vehicles >12 tons Vehicles 3.5-12 tons Vehicles < 3.5 tons Engine capacity, carrying capacity, and the number of axels:
- Engines up to 800cm3 - Vehicles over 6 tons
Airplanes (4 categories dependent on weight and engine quality):
III IIIIV
Production or import of ozone depleting sub-stances
Take-back obligations for batteries and accu-mulators
200 CZK/m2; 5.6 EUR/m2
12,000 CZK/year; 336 EUR/year 6,000 CZK/year; 168 EUR/year 800 CZK/year; 22 EUR/year
1,200 CZK/year; 34 EUR/year 50,400 CZK/year; 1,412 EUR/year
17 CZK/t; 0.48 EUR/t 34 CZK/t; 0.95 EUR/t 69 CZK/t; 1.93 EUR/t 103 CZK/t; 2.89 EUR/t
200,000 CZK/ton; 5,602 EUR/ton
Total Revenue Revenue collection
authority Use of Revenue Comments
38.5 mil CZK;
1.04 mil EUR (in 1998)
Ministry of Finance
Ministry of Finance
Environmental fund
Environmental fund
Central budget
Central budget
Environmental fund
The charge applies to all types of dumps including landfills.
Revenue should partly cover the costs of highway reparations /reconstructions.
Tax is levied on motor vehicles used for business activities.
Exempt from road tax:
- vehicles regularly used for public trans-portation;
- vehicles used exclusively for combined transportation when the distance by road is no more than 100km;
- vehicles meeting the conditions of spe-cial international regulations;
- electrically powered vehicles (exempt since the end of 1998).
Revenue (app. 25 mil CZK; 0.7 mil EUR per year) is used for monitoring.
The charge is linked to scheduled phase-out of ODSs.
There is a total ban on landfilling of Pb and Ni-Cd batteries.
Carrier bags
Disposable containers/ packaging Tires
Light bulbs Lubricants Refrigerator WASTE
Municipal waste user charges
Solid waste disposal charge
Hazardous waste risk charge
Deposit-refund schemes Levy on nuclear power
WATER
INSTRUMENTS FOR MANAGING WATER QUALITY Water user charge
Sewage charge
CZECH REPUBLIC 2000
Instrument Objective of
tax/charge Tax base Tax rate
Cost recovery
Cost recovery
Earmarked environ-mental charge
Cost recovery
Cost recovery
Cost recovery
Voluntary agreement Take-back obligations for tires
Waste (for disposal or incineration)
Municipal waste Hazardous waste
Hazardous waste
Beverage containers Electricity from nuclear power plants
Volume of supplied water
Volume of supplied water
104 – 207 CZK/m3; 2.9 – 5.8 EUR/m3
Basic charges
(for the period 1999 – 2000):
30 CZK/ton; 0.84 EUR/ton 250 CZK/ton; 7 EUR/ton
Risk charge
(for the period 1999 – 2000):
500 CZK/ton; 14 EUR/ton
There is no universal rate 50 CZK/MWh; 1.4 EUR/ MWh
33 CZK/m3; 0.92 EUR/m3(average)
Included in water user charge
Total Revenue Revenue collection
authority Use of Revenue Comments
194.6 mil CZK;
5.38 mil EUR (in 1998)
632 mil CZK;
17.5 mil EUR (in 1998)
n.a.
n.a.
Public water company Public water company
Municipal budget
Municipal budget where dump is located
Environmental fund
Nuclear waste deposit and man-agement
Public water com-pany
Public water com-pany
There is a total ban on landfilling of tyres.
Charge rates are set by individual munici-palities, dependent on the costs, frequency of service, type of containers etc.
Planned basic charges for municipal waste:
2001-2002: 50 CZK/ton; 1.4 EUR/ton;
2003: 80 CZK/ton; 2.24 EUR/ton.
Planned basic charges for hazardous waste:
2001-2002: 350 CZK/ton; 9.8 EUR/ton;
2003: 450 CZK/ton; 12.6 EUR/ton.
Objective of the risk charge is to stimulate proper disposal of hazardous waste, i.e.
into the dumps that meet required criteria.
The charge is in place since 1992, with some changes introduced in 1998.
Planned risk charge is:
2001 – 2002: 750 CZK/ton; 21 EUR/ton;
2003: 1,000 CZLK/ton; 28 EUR/t.
Water user charge includes charges for water supply and wastewater treatment.
Charges are determined at municipal level (by public water companies) and are intended to cover real costs of water ser-vices.
Water effluent charge
INSTRUMENTS MANAGING WATER QUANTITY Extraction charge
NATURAL RESOURCE AND MINING Mining charge
INSTRUMENTS FOR BIODIVERSITY AND NATURE PROTECTION Alternative land use charge
Hunting charges Fishing charges
Natural park entrance fees
CZECH REPUBLIC 2000
Instrument Objective of
tax/charge Tax base Tax rate
Earmarked environmental charge
Earmarked environ-mental charge
Revenue raising
Incentive
Non-treated wastewater:
- COD
Treated wastewater:
- COD
- COD (from paper and pulp)
- Dissolved inorganic salts
- Non-dissolved substances - Phosphorus - Nitrogen
- Inorganic nitrogen - Organically bound halogens
- Mercury - Cadmium
Volume of wastewater exceeding
30,000 m3/year
Surface water Ground water
Area of mining For an area up to 2 ha
Agricultural land (with altered use) Forest land (with altered use)
16 CZK/kg; 0.45 EUR/kg 8 CZK/kg; 0.22 EUR/kg 3 CZK/kg; 0.084 EUR/kg 0.5 CZK/kg; 0.014 EUR/kg 2 CZK/kg; 0.056 EUR/kg 70 CZK/kg; 1.96 EUR/kg 40 CZK/kg; 1.12 EUR/kg 30 CZK/kg; 0.84 EUR/kg 300 CZK/kg; 8.4 EUR/kg 20,000 CZK/kg; 560 EUR/kg 4,000 CZK/kg; 112 EUR/kg 0.1 CZK/m3; 0.003 EUR/m3
1.5 – 2.53 CZK/m3; 0.04 – 0.07 EUR/m3 2 CZK/m3; 0.056 EUR/m3
10,000 CZK/year per km2; 280 EUR/year per km2 2,000 CZK/year; 56 EUR/year
Based on soil quality and environmental factors
Based on type of forest, price of wood and environmental factors
Total Revenue Revenue collection
authority Use of Revenue Comments
526.7 mil CZK;
14.8 mil EUR (in 1999)
953 mil CZK;
26.35 mil EUR (in 1998)
Mining office
Soil protection administration
Environmental fund
Environmental fund
Municipal budget
Environmental fund 60%;Municipal budget 40%
Charges are paid when polluter exceeds both mass and concentration limits set for each pollutant (see point 2 below for fur-ther information). Pollution is calculated by annual average concentration multi-plied by annual volume of wastewater.
Polluters paid (will be paying) 60% of charge rate in 1999, 80% in 2000 and 2001, and full amount starting from 2002.
Extraction charge is only levied on the extraction of water above no-cost levels (15,000 m3/year or 1,250 m3/month).
Water extracted for public water supply is not subject to this charge.
Charge is not paid for about 90% of extracted ground water, because of various exemptions.
For smaller areas (less than 2 hectares) a charge of 2,000 CZK is levied per year.
An additional tax is levied for certain raw materials (up to 10% of market price), and the revenue is split between the municipal and central budget. Charge is in force since 1993.
Introduced in 1995; charge system has not been modified since.
Tree cutting charges/ taxes OTHER INSTRUMENTS Allowances in VAT
Income tax
CZECH REPUBLIC 2000
Instrument Objective of
tax/charge Tax base Tax rate
Environmental subsidy Incentive
Environmentally friendly products (see point 3 below for details) Environmentally friendly technologies5
5% tax rate
Coke, firewood, heating oil with 0.3-1% sulphur Light heating oil Other heating oils Brown coal, derived fuels Hard coal Power plant brown coal Sludge, shale
Source: Act No. 158 / 1994 Coll.
Subject to the charge are small-scale (thermal units not exceeding 0.2 MW) business polluters (non-households). The charges are levied on the basis of fixed fees for different types of sources.
0 22-35 39-59 28-42 56-84
112-168 280-560
0 1,250-1,700 2,100-2,800 1,500-2,000 3,000-4,000
6,000-8,000 20,000-40,000
0 35-48 59-78 42-56 84-112
168-224 560-1,120
1. Emission charges on air pollution from small-scale business polluters (in CZK/EUR per ton of fuel)
HEATING SYSTEM PERFORMANCE
0-50 kW 50-100 kW 100-200 kW
0 400-800 700-1,400 500-1,000 1,000-2,000
2,000-4,000 10,000
0 11-22 20-39 14-28 28-56
56-112 280
0 800-1,250 1,400-2,100 1,000-1,500 2,000-3,000
4,000-6,000 10,000-20,000
Type of Fuels CZK EUR CZK EUR CZK EUR
5 For example: small hydro-electric power plants with an output of up to 1 MW, wind-powered electricity generating stations, heating pumps, biogas-producing plants, facilities producing bio-degradable substances.
Total Revenue Revenue collection
authority Use of Revenue Comments
Income form the operations using environ-mentally friendly technologies are exempt from paying income tax in the first calen-dar year of operation, and in the following five years.
Chemical consumption of oxygen, non-treated wastewater, until 31 December 2004
Chemical consumption of oxygen, non-treated wastewater, from 1 January 2005
Chemical consumption of oxygen, treated wastewater
Chemical consumption of oxygen, treated wastewater from pulp, paper and textile production
Dissolved inorganic salts Non-dissolved substances
Total phosphorus, until 31December 2004 Total phosphorus, from 1January 2005 N-NH4, until 31 December 2000
Ninorgfrom 1 January 2001
AOX, from 1 January 2001